2004 (6) TMI 472

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..... ag Gupta, JDR, for the Respondent. [Order per : S.S. Kang, Member (J)].-  The appellant filed this appeal against common order-in-appeal passed by the Commissioner (Appeals). 2. Heard both sides. 3. The appeals filed by the appellants were dismissed by the Commissioner (Appeals) on the ground that the same were filed without the signatures of the appellant on the form EA-I and o .....

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..... of the appellant. The appellant submitted additional signed copies of the appeals to the Commissioner (Appeals). In these circumstances, the dismissal of the appeals on this ground is not sustainable and set aside. The matter is remanded to the Commissioner (Appeals) for deciding the appeals on merit with the direction that if the appellant had not already filed the signed copies of appeal, after .....

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